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學(xué)習(xí)快評丨qibao666888　　根??(gen)據(jù)??(ju)國??(guo)務(wù)?(wu)院?(yuan)關(guān)??(guan)稅??(shui)稅??(shui)則??(ze)委??(wei)員?(yuan)會??(hui)《進(jìn)??(jin)境?(jing)物??(wu)品?(pin)關(guān)?(guan)稅??(shui)、增??(zeng)值??(zhi)稅??(shui)、消??(xiao)費??(fei)稅??(shui)征??(zheng)收??(shou)辦??(ban)法??(fa)》??，進(jìn)?(jin)境??(jing)居??(ju)民??(min)旅??(lv)客?(ke)攜??(xie)帶??(dai)在??(zai)境??(jing)外??(wai)獲??(huo)取??(qu)的??(de)個??(ge)人??(ren)自??(zi)用??(yong)進(jìn)??(jin)境??(jing)物??(wu)品??(pin)??，總??(zong)值??(zhi)在??(zai)5000元??(yuan)人??(ren)民??(min)幣??(bi)以??(yi)內(nèi)??(nei)(含??(han)5000元??(yuan))的??(de)??，海??(hai)關(guān)??(guan)予??(yu)以??(yi)免??(mian)稅??(shui)放??(fang)行??(xing)；超??(chao)過??(guo)規(guī)??(gui)定??(ding)免??(mian)稅??(shui)數(shù)??(shu)額??(e)的??(de)行??(xing)李??(li)物??(wu)品??(pin)??，僅??(jin)對??(dui)超??(chao)過??(guo)部??(bu)分?(fen)征??(zheng)稅??(shui)??，但?(dan)對??(dui)不??(bu)可??(ke)分??(fen)割??(ge)的??(de)單??(dan)件??(jian)物??(wu)品??(pin)應(yīng)??(ying)當(dāng)??(dang)全??(quan)額??(e)征??(zheng)稅??(shui)??。??　　如??(ru)果??(guo)被??(bei)認(rèn)??(ren)定??(ding)為??(wei)走??(zou)私??(si)??，將??(jiang)面??(mian)臨??(lin)沒?(mei)收??(shou)走??(zou)私??(si)貨??(huo)物??(wu)、物??(wu)品??(pin)并??(bing)可??(ke)以??(yi)處??(chu)罰??(fa)款??(kuan)的??(de)行??(xing)政??(zheng)處?(chu)罰??(fa)??，構(gòu)?(gou)成??(cheng)犯??(fan)罪??(zui)的??(de)??，按??(an)照?(zhao)刑??(xing)法??(fa)規(guī)??(gui)定?(ding)??，對??(dui)“走??(zou)私??(si)普??(pu)通??(tong)貨??(huo)物?(wu)、物??(wu)品??(pin)罪??(zui)”??，最??(zui)高??(gao)可??(ke)判??(pan)處??(chu)十??(shi)年??(nian)以??(yi)上??(shang)有??(you)期??(qi)徒??(tu)刑??(xing)或?(huo)者??(zhe)無??(wu)期??(qi)徒??(tu)刑??(xing)??。??。